Found this online:
You will need the following:
1) A BlackJack (Samsung i607)
2) A data plan, unless you want to quickly go bankrupt :-)
3) A Bluetooth adapter
4) Windows XP SP2's Bluetooth stack (others may work, not tested yet)
Step 1: Pair the computer and your Blackjack using steps discussed in the manual.
Step 2: Launch the "Internet Sharing" application on your BlackJack. It can be found in the \Windows folder. (To locate it: Start -> Applications -> File Explorer -> \Windows -> Internet Sharing)
Step 3: Choose "Bluetooth PAN" as the PC connection, and "MEdia Net" as the network connection
Step 4: Hit "Connect" (left soft key)
Step 5: On the PC, go to Start > Network Connections. Click on the "Bluetooth network connection" icon. Choose your BlackJack, and hit Connect.